issue n. 1.出口;河口。 2.結(jié)果,結(jié)局;成績。 3.收獲,收益。 4.頒布,發(fā)行;發(fā)行額;發(fā)行物。 5.流出,(血、水等的)涌出;【病理學】出血,流膿。 6.【法律】子孫,子女。 7.論點;爭論問題;商討;【法律】爭點,爭端。 bring sth. To a successful issue 使某事圓滿結(jié)束。 Decide the issue of the battle 決定戰(zhàn)役勝敗。 A bank of issue 發(fā)行銀行。 A new issue(紙幣等的)新發(fā)行;(書報等的)新版;(軍需品等的)新發(fā)給。 Items of issue(軍隊的)補給品。 Monetary issue 貨幣放行。 The issue of an order 命令的頒布。 The latest issue 最近一期報刊。 An issue of blood = a bloody ,出血,流血。 Die without issue死后無子孫。 A major issue of principle 大是大非的問題。 A minor [side] issue 枝節(jié)問題。 Debate an issue 討論問題。 Distinguish right from wrong on issues of major importance 分清大是大非。 The burning issue of the day 燃眉之急的問題。 At issue不一致,不相容;【法律】在爭論中;待裁決的(be at issue with sb. 與某人意見不一致。 Point at issue 爭點)。 Bring an issue to a close 把問題解決。 Face the issue正視事實,認真對待事實。 Force an issue 強迫對方表示態(tài)度。 In issue 在爭論中。 In the issue 結(jié)局,到頭來。 Issue of fact 事實上的爭點。 Issue of law 法律上的爭點。 Join issue (with) 對…持異議,和…爭持;【法律】訴訟雙方一同提出爭持焦點請求裁決。 Make an issue of sth. 把某事當作問題,反對…。 Put to the issue 使對問題便于作出決定。 Raise a new issue 提出新論點。 Ride off on a side issue專談枝節(jié)問題。 Take issue with sb. 反對某人,同某人爭執(zhí)。 vi. 1.出,流出,涌出,發(fā)出。 2.生,起;得…結(jié)果。 3.(報刊等的)發(fā)行,發(fā)布。 4.提出抗議,進行辯護。 5.【法律】傳代,傳下。 The students issued out into the streets. 學生涌到街上。 Blood issued from the cut. 血從傷口流出。 Smoke issuing from a chimney 從煙囪里涌出的煙。 The oversight issued in heavy losses. 疏忽造成重大損失。 Issue forth [out] 出來,跳出,迸出。 Issue from 生自…,是…的子孫。 vt. 1.使流出,放出。 2.發(fā)行(郵票等);發(fā)布(命令);發(fā)行(書刊);出版。 3.發(fā)給,配給。 issue an order 發(fā)布命令。 Issue ammunition to troops 發(fā)彈藥給軍隊。
At the end of 1990s , under the support of the government , more and more state - owned enterprises ( soes ) issued stocks through capital market . soes stepped on the way of institution innovation characterized by equity finance and property rights reform 90年代后期,在政府的支持和推動下,越來越多的國有企業(yè)走向資本市場公開發(fā)行股票,國有企業(yè)改革踏上了以股權(quán)融資和產(chǎn)權(quán)變革為特征的制度創(chuàng)新之路。
There are a lot of the fund - raising ways of enterprises , such as issue stocks , issue securities , lease , bank borrowed money , retaining incomes , commercial credit etc . every way costs certain cost and certain redemption risk exists 企業(yè)的籌資方式有很多,如發(fā)行股票、發(fā)行證券、融資租賃、銀行借款、留存收益、商業(yè)信用等,但通過每一種方式籌集到的資金都要花費一定的代價,并且存在一定的償還風險。
The paper reviews the history of china ipo market , which includes the gross of issued stock , the regulation mechanism of stock issuing , the means of stock issuing and pricing , etc , and analyzed the present conditions and existing problems 因而本文從股票發(fā)行估值方式、股票發(fā)行和定價方式的發(fā)展等方面回顧了我國ipo市場的發(fā)展歷史,分析了我國ipo市場在行政定價與市場化定價兩個階段的發(fā)展狀況和存在問題。
It is pointed out that one of listed companies ' motives is to issue stocks so as to improve their capital structure and increase their popularity , but their fundamental motive in issuing their stocks is to go after the interest of some minority groups 指出我國上市公司通過發(fā)行股票籌資改善公司的資本結(jié)構(gòu)、提高公司的知名度是上市公司募集資金的動機之一,而追求少數(shù)利益集團的利益才是企業(yè)爭相上市的根本動因。
General thinking and logic structure the first appearance of baogang stock option on 22 , august , 2005 witnessed that financial derivatives were introduced into chinese securities market after more than ten years of exploring . afterwards , xingangfan , wugang , baiyunjichang and wanke a issued stock option of several kinds 一、主要思路和邏輯結(jié)構(gòu)2005年8月22日,寶鋼權(quán)證的登場,標志著在經(jīng)過十余年的探索之后,中國證券市場迎來金融衍生品。
The first channel is the capital market . being listed as emerging or over - the - counter stocks is the best way for these enterprises to obtain long - term and low - cost funds . even companies that are unable to publicly issue stocks can still avail themselves of funds through the issuance of company bonds 第一資本市場,興柜及上柜可視為中小企業(yè)取得長期低成本資金的最佳管道;除此之外,即使沒有公開發(fā)行能力的中小企業(yè)亦能在我國透過發(fā)行公司債來籌資。
After its foundation and issuing stocks , the company has realized some profits . nevertheless , in recent years , the market sales and profit growth are not desirable . therefore , to the company it becomes the prime concern how to ensure the company ' s long and stable development 公司創(chuàng)立并股票公開上市以來,取得了一定的生產(chǎn)經(jīng)營業(yè)績,但近年來公司銷售收入與利潤增長不理想;因此,如何確保公司長期、穩(wěn)健的向前發(fā)展,是目前公司需要考慮的重大問題。
Further more , it is certain that all the issued stocks of a listed company will be wholly quoted and traded on stock exchanges in the future , how to balance the interests between quoted stocks holders and non - quoted stocks holders ( foreign investor ) need to be solved properly 二、由于非流通股和流通股在轉(zhuǎn)讓中的定價機制不同,給收購帶來很大不便。又由于股市終將走向全流通,外商作為非流通股東,如何和流通股東之間完成利益的調(diào)整則成為必須解決的問題。
Promotion and perfection of corporate bond market are related to construction of financial system of china . in other countries issuing bonds is one of the main ways of enterprises financing . the amount by issuing bonds is several times than amount by issuing stocks 在發(fā)達市場經(jīng)濟國家,由于債券融資的種種優(yōu)越性,發(fā)行債券早已成為企業(yè)融資的重要手段之一,企業(yè)通過債券融資的金額往往是股市融資的數(shù)倍,企業(yè)債券市場(公司債券市場)是整個金融市場的重要組成部分。
Then , the author utilizes apart the method of event study and association study , and amends three models selected according to research demands and objective facts . the result of applying the models to 82 samples companies that simultaneously issued stock in a and b stock market negates the hypothesis . the finding shoe that the international coordination of accounting standards is still the major direction of its construction presently 接著,文章分別運用事件研究法、關(guān)聯(lián)研究法,根據(jù)本文的研究需要和客觀情況修正所選取的三個模型,對82家同時發(fā)行a 、 b股的樣本公司進行實證檢驗,檢驗結(jié)果表明假設不成立,即按照中國會計準則編制的會計盈余數(shù)字更具決策有用性,說明當前我國的會計準則建設仍應以國際協(xié)調(diào)為主。